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2023 (10) TMI 104 - ALLAHABAD HIGH COURTMaintainability of appeal - appeal dismissed on the ground of time limitation - interpretation of statute - failure to appreciate the word "communicated" used in section 107 of the GST Act in contrast to the word "served" used in section 169 of the GST Act - HELD THAT:- Matter requires consideration. List thereafter along with Writ Tax No. 948/2023 - In the meantime, no coercive action shall be taken against the petitioner pursuant to the impugned order, provided the petitioner deposits 50% of the disputed tax amount in accordance with law within a period of two weeks from today.
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